Finance Act 1922

JurisdictionUK Non-devolved
Citation1922 c. 17


Finance Act, 1922

(12 & 13 Geo. 5.) CHAPTER 17.

An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise), and the National Debt, and to make further provision in connection with Finance.

[20th July 1922]

Most Gracious Sovereign,

W E, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

I Customs and Excise.

Part I.

Customs and Excise.

S-1 Duty on tea.

1 Duty on tea.

1. In lieu of the duty of customs payable on tea imported into Great Britain or Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919(which relates to imperial preferential rates), be charged, levied and paid as from the fifteenth day of May, nineteen hundred and twenty-two, until the first day of August, nineteen hundred and twenty-three, the following duty, that is to say:—

Tea

the lb., eight pence.

S-2 Reduced duties on cocoa.

2 Reduced duties on cocoa.

2. In lieu of the duties of customs payable on cocoa imported into Great Britain or Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from the fifteenth day of May, nineteen hundred and twenty-two, the following reduced duties, that is to say:—

s. d.

Cocoa

the cwt.

1 8 0

Cocoa (husks and shells)

the cwt.

0 4 0

Cocoa-butter

the lb.

0 0 3

Provided that in the application of this section to any duty charged on manufactured or prepared goods under section seven of the Finance Act, 1901, the first day of July, nineteen hundred and twenty-two, shall be substituted for the fifteenth day of May, nineteen hundred and twenty-two.

S-3 Reduced duties on coffee, chicory, and coffee substitutes.

3 Reduced duties on coffee, chicory, and coffee substitutes.

(1) In lieu of the duties of customs payable on coffee and chicory imported into Great Britain or Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from the fifteenth day of May, nineteen hundred and twenty-two, the following reduced duties, that is to say:—

s. d.

Coffee (not kiln-dried, roasted or ground) the cwt.

1 8 0

Coffee (kiln-dried, roasted or ground) the lb.

0 0 4

Chicory (raw or kiln-dried) the cwt.

1 6 6

Chicory (roasted or ground) the lb.

0 0 4

(2) In lieu of the duty of excise payable on chicory there shall, as from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied and paid the following reduced duty, that is to say:—

s. d.

Chicory (raw or kiln-dried) the cwt.

1 1 1

and so in proportion for any less quantity.

(3) In lieu of the duty of excise now payable in respect of coffee substitutes there shall, as from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied and paid on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following reduced duty, that is to say:—

s. d.

For every quarter of a pound of any such article, substance or mixture, which is sold or kept for sale in Great Britain or Ireland

0 0 1

(4) For the rates of drawback on coffee and chicory and mixtures of coffee and chicory specified in section twenty-two of the Finance Act, 1916 , there shall be substituted the following reduced rates, that is to say:—

s. d.

Coffee

for every 100 lbs.

1 8 0

Chicory

for every 100 lbs.

1 2 6

Mixtures of coffee and chicory

for every 100 lbs.

1 2 6

Provided that the reduction of rates under this subsection shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the fifteenth day of May, nineteen hundred and twenty-two.

S-4 Continuation of customs duties imposed under 5 & 6 Geo. 5. c. 89.

4 Continuation of customs duties imposed under 5 & 6 Geo. 5. c. 89.

4. The new import duties and the additional customs duties on dried fruits imposed by Part I. of the Finance (No. 2) Act, 1915, shall, subject to the provisions of section eight of the Finance Act, 1919, continue to be charged, levied and paid in the case of the new import duties until the first day of May, nineteen hundred and twenty-three, and in the case of the duties on dried fruits until the first day of August, nineteen hundred and twenty-three.

S-5 Continuation of increased medicine duties.

5 Continuation of increased medicine duties.

5. The additional duties of excise imposed by section eleven of the Finance (No. 2) Act, 1915, upon medicines liable to duty shall continue to be charged, levied and paid until the first day of August, nineteen hundred and twenty-three.

S-6 Excise duties on sugar and molasses made form home-grown materials to cease.

6 Excise duties on sugar and molasses made form home-grown materials to cease.

(1) The duties of excise chargeable under section nine of the Finance Act, 1918 , in respect of sugar and molasses made in Great Britain or Ireland and (except as regards goods in respect of which the said duties have been paid) the excise drawbacks and allowance under the said section shall, as respects sugar and molasses made from beet grown in Great Britain or Ireland (in this section referred to as ‘non-dutiable sugar and molasses’) cease and determine as from the commencement of this Act.

(2) Part III. of the First Schedule to the Finance (No. 2) Act, 1915, shall have effect as though references therein to the manufacture and manufacturers of sugar included references to the manufacture and manufacturers of non-dutiable sugar, and with the substitution in the application thereof to the manufacturers of non-dutiable sugar of the words ‘with a view to securing that no drawback or allowance shall be paid in respect of sugar or molasses upon which no duty has been paid’ for the words ‘with a view to securing and collecting the excise duty imposed by this Act.’

(3) Notwithstanding anything in any Act, the Commissioners of Customs and Excise may, subject to the prescribed conditions, permit a person refining sugar in bond to receive non-dutiable sugar or molasses at his bonded premises and to deliver therefrom without payment of duty a corresponding quantity of sugar or molasses.

(4) A person manufacturing non-dutiable sugar or molasses shall not, except with the permission of the Commissioners of Customs and Excise and subject to the prescribed conditions, have in his custody or possession any materials out of which sugar or molasses are manufactured other than beet grown in Great Britain or Ireland or materials produced from such beet.

If any person acts in contravention of this subsection, he shall, in respect of each offence, be liable to an excise penalty of one hundred pounds, and the goods in respect of which the offence is committed shall be forfeited.

(5) In this section the expression ‘prescribed’ means prescribed by regulations made by the Commissioners of Customs and Excise.

S-7 Excise licence not required for sale of certain liquor.

7 Excise licence not required for sale of certain liquor.

7. An excise licence shall not be required for the sale in Great Britain, whether wholesale or retail, of any liquor which, whether made on the licensed premises of a brewer of beer for sale or elsewhere, is found, on analysis of a sample thereof at any time, to be of an original gravity not exceeding one thousand and sixteen degrees and to contain not more than two per cent. of proof spirit.

S-8 Private brewers' licences.

8 Private brewers' licences.

8. The following proviso shall be substituted for the proviso to section six, subsection (1), of the Finance Act, 1919:—

Provided that, where the brewer is the occupier of a house of an annual value of eight pounds or less, he may in any year obtain without payment of duty a licence to brew a quantity not exceeding four bushels of malt, or the equivalent thereof, for his own use.

In the foregoing provision the expression ‘year’ means the year ending on the thirtieth day of September.

S-9 Reduction of club duty.

9 Reduction of club duty.

9. The excise duty to be charged under section forty-eight of the Finance (1909-10) Act, 1910, on statements of purchases of intoxicating liquor to be supplied in clubs shall, as respects any statement relating to purchases during any period after the thirty-first day of December, nineteen hundred and twenty-one, be at the rate of threepence instead of sixpence for every pound of the purchases shown in the statement.

S-10 Exemption of certain compound articles from duty under 11 & 12 Geo. 5. c. 47.

10 Exemption of certain compound articles from duty under 11 & 12 Geo. 5. c. 47.

10. Where the Treasury after consultation with the Board of Trade are satisfied as respects any article...

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